固定资产是事业单位正常运转的有力保障,但目前我国一些事业单位存在着固定资产管理制度不完善、固定资产闲置、资源浪费等不良现象。本文分析了事业单位固定资产管理中存在的问题及原因,并有针对性地给出了一些改善措施,如建立健全管理制度、加强监督力度、完善会计核算体系等。 Fixed assets are a powerful guarantee for the normal operation of public institutions. However, at present, some institutions in China have imperfect management systems of fixed assets, idle fixed assets and wastage of resources. This article analyzes the existing problems in the management of fixed assets in public institutions and their causes, and gives some targeted improvements such as establishing a sound management system, strengthening supervision and improving the accounting system.